Purpose – The purpose of this paper is fourfold: to provide an overview of the alternative simplified credit (ASC) and a basic understanding of how it works; to provide a brief history of the research and experimentation credit as a whole and its evolution; to emphasize the importance of this...

Purpose – This paper aims to demonstrate that operations management techniques and operations strategy can be successfully implemented to create more efficient and effective tax department functionality. The paper seeks to bridge two areas that can have a significant impact on the competitive...

Purpose – This paper aims to describe the SFAS 109/Financial Accounting Standards Board (FASB) Accounting Standards Codification 740. Design/methodology/approach – This paper is an overview of a topic. Findings – SFAS 109 establishes the financial accounting and reporting standards for the...